The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates or requires a different
meaning:
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession, or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
CORPORATION
A corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, foreign country or dependency.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a man has voluntarily
fixed the habitation of himself and his family, not for a mere special
or limited purpose, but with the present intention of making a permanent
home, until some event occurs to induce him to adopt some other permanent
home. In the case of businesses or associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
EARNED INCOME
Salaries, wages, commission, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
periodic payments for sickness and disability or payments arising
under workmen's compensation acts, occupational disease acts and similar
legislation, or payments commonly recognized as old age benefits,
retirement pay or pensions paid to persons retired from service after
reaching a specific age or after a stated period of employment or
payments commonly known as "public assistance," or unemployment compensation
payments made by any governmental agency or payments to reimburse
expenses or payments made by employers or labor unions for wage and
salary supplement programs, including, but not limited to, programs
covering hospitalization, sickness, disability or death, supplemental
unemployment benefits, strike benefits, social security and retirement.
EMPLOYER
A person, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER
Person, public employee or private agency designated by the
Board of Supervisors of the Township of White to collect and administer
the provisions of this article (hereinafter referred to as "Officer").
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association, or other entity domiciled
outside the Township of White.
RESIDENT
A person, partnership, association, or other entity domiciled
in the Township of White.
TAXPAYER
A person, partnership, association, or any other entity,
required hereunder to file a return of earned income or net profits,
or to pay a tax thereon.